Copyright © Queen's Printer,

Victoria, British Columbia, Canada

Licence

Disclaimer

Volume 61, No. 14

141/2018

The British Columbia Gazette,

Part II

July 17, 2018

B.C. Reg. 141/2018 , deposited July 9, 2018, under the BUDGET MEASURES IMPLEMENTATION ACT, 2018 [section 117] and the PROVINCIAL SALES TAX ACT [sections 236 (2), 240 (1) and 246]. Order in Council 359/2018, approved and ordered

July 9, 2018.

On the recommendation of the undersigned, the Lieutenant Governor, by and with

the advice and consent of the Executive Council, orders that, effective October 1,

2018,

(

a) sections 69, 79, 80 and 87 of the Budget Measures Implementation Act, 2018,

S.B.C. 2018, c. 4, are brought into force,

(

b) the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended as set

out in the attached

Schedule 1, and

(

c) the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013,

is amended as set out in the attached

Schedule 2.

— C. JAMES, Minister of Finance and Deputy Premier ; K. CONROY, Presiding Member of the Executive Council .

Schedule 1

Section 2 of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended

(

a) in subsection (2) (

b) by striking out “ trailers ” and substituting “ stationary vehicles ”,

(

b) in subsection (2) by adding the following paragraph:

(

e) a residential dwelling, if the residential dwelling is listed on

(

i) an online accommodation platform, or

(ii) an online marketplace that would be an online accommodation platform if the

residential dwelling was otherwise considered to be accommodation under the Act. , and

(

c) by adding the following subsection:

(3) For the purposes of subsection (2) (e), “residential dwelling” has the same meaning as in paragraphs (

a) to (d), (

g) and (

h) of the definition of

“residential dwelling” in the Provincial Sales Tax Exemption and Refund Regulation,

and includes any part of a residential dwelling.

2 The following

section is added:

Excluded online accommodation platforms

2.1 Online classified advertising services or listing services that do not collect payment

for accommodation on behalf of the person offering the accommodation are not online

accommodation platforms for the purposes of the Act.

Schedule 2

Section 78 (1) of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013,

is amended

(

a) in paragraph (

a) by striking out “ accommodation for which ” and substituting “ accommodation that is not listed on an online accommodation platform and for which ”,

(

b) by repealing paragraph (b),

(

c) in paragraph (

c) by striking out “ more than one month ” wherever it appears and substituting “ 27 days or more ”, and

(

d) by adding the following paragraph:

(

j) accommodation that is provided by a person who does not list the accommodation

on an online accommodation platform and

(

i) whose gross revenue in the previous 12 months from the provision of accommodation,

including accommodation referred to in paragraphs (

a) to (i), is $2 500 or less, and

(ii) whose reasonable estimate of gross revenue in the 12 months after the 12 months

referred to in subparagraph (

i) from the provision of accommodation, including accommodation

referred to in paragraphs (

a) to (i), is $2 500 or less.

Copyright © 2018: Queen's Printer, Victoria, British Columbia, Canada